For most companies, the fully loaded cost for each employee ranges between 40-60% above the employee's salary and incentives - as per some of the factors listed below which vary per company and per position.

General factors to be considered in calculating an employee's "fully loaded cost":

• Salary, Incentives, Commissions, Bonuses, Rewards
• Insurance - Health, Unemployment, Disability, Life, D&O, etc.
• Paid time-off - vacation/sick/public holidays, Maternity/Paternity leaves
• FICA & Miscellaneous Taxes
• Retirement Planning/401K
• Office Infrastructure (office space, furniture, utilities, power generator)
• Office Equipment (Computer, Software, FAX, Printer, UPS, Copier, etc.)
• Telecom & Internet
• Operational/Functional Management & Oversight
• HR & Administration
• Finance & Payroll
• Relocation
• Severance
• Miscellaneous Fringe Benefits
• Parking, Tolls, & Transportation
• Training & Education
• Meals, Gym, Annual Celebrations
• Child Care